For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Finally President James K. Polk signed the legislation Aug. 10, 1846, that established the Smithsonian Institution as a trust to be administered by a Board of Regents and a Secretary of the Smithsonian.